text: One of the most important uses of emission factors is for the reporting of national greenhouse gas inventories under the United Nations Framework Convention on Climate Change (UNFCCC). The so-called Annex I Parties to the UNFCCC have to annually report their national total emissions of greenhouse gases in a formalized reporting format, defining the source categories and fuels that must be included.
  The UNFCCC has accepted the Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories, developed and published by the Intergovernmental Panel on Climate Change (IPCC) as the emission estimation methods that must be used by the parties to the convention to ensure transparency, completeness, consistency, comparability and accuracy of the national greenhouse gas inventories. These IPCC Guidelines are the primary source for default emission factors. Recently IPCC has published the 2006 IPCC Guidelines for National Greenhouse Gas Inventories. These and many more greenhouse gas emission factors can be found on IPCC's Emission Factor Database. Commercially applicable organisational greenhouse gas emission factors can be found on the search engine, EmissionFactors.com.
  Particularly for non-CO emissions, there is often a high degree of uncertainty associated with these emission factors when applied to individual countries. In general, the use of country-specific emission factors would provide more accurate estimates of emissions than the use of the default emission factors. According to the IPCC, if an activity is a major source of emissions for a country (key source), it is good practice to develop a country-specific emission factor for that activity.